Economic Substance Requirements by Jurisdiction
Economic substance requirements determine whether your offshore entity is respected. We explain the rules, how they vary by jurisdiction, and how to build.
22 Apr 202612 min
Insights and publications
Practitioner commentary by HPT directors.
Every article in our library is written by a named HPT director, distilled from active client engagements. We publish on the topics our clients ask us about most often: structuring, banking, mobility, tax and regulatory change. Articles older than 24 months are marked accordingly.
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583
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15
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Bi-weekly
Compliance articles
Compliance.
17 Compliance articles — page 1 of 1. Use the filters above to browse by topic, or page through the whole archive below.
Offshore Company Annual Compliance Checklist for 2026
An offshore company annual compliance checklist covering registry filings, economic substance, beneficial ownership, and accounting records for 2026.
29 Nov 202512 min
Offshore Company Annual Compliance: What 2026 Requires
Offshore company annual compliance in 2026 means substance, beneficial ownership, accounts, and information exchange. We explain what good standing now takes.
27 Nov 202511 min
Nominee Director and Shareholder Risks: What to Know
Nominee director and shareholder arrangements carry real legal and tax risks. We explain where they fail, where they still work, and how to use them safely.
18 Nov 202512 min
Nominee Director Risks: A Practical Guide
A practical guide to nominee director risks: personal liability, loss of control, tax-residence traps, and how to use nominee directors safely and compliantly.
17 Nov 202511 min
Economic Substance Rules for Offshore Companies
Economic substance rules now apply across offshore jurisdictions. Here are the relevant activities, the substance test, penalties, and real substance.
14 Nov 202512 min
Offshore Trust US Reporting Obligations Explained
US persons with offshore trusts face strict IRS reporting. We explain the key filings, who must report, and the penalties for getting it wrong.
29 Oct 202512 min
Offshore Trust Disclosure: CRS and FATCA Explained
What CRS and FATCA require offshore trusts to report, who is classified how, and how to stay compliant. A clear guide to offshore trust disclosure.
9 Oct 202511 min
UK Trust Tax Compliance and Reporting: A 2025 Guide
UK trust tax compliance in 2025: registration, the Trust Registration Service, income and capital gains, IHT charges, and reporting deadlines for trustees.
18 Jan 202512 min
Anti-Money Laundering and Offshore Structures: A Guide
A practical anti-money-laundering guide for offshore structures: how AML works, what banks expect, and how legitimate clients clear due diligence smoothly.
23 Nov 202412 min
Common Offshore Structuring Mistakes to Avoid
The most common offshore structuring mistakes, from ignoring substance and tax residence to neglecting reporting, and how to build structures that hold up.
26 Oct 202412 min
Offshore Structuring Myths Debunked
The most persistent offshore structuring myths debunked, from secret accounts to zero tax, with a clear-eyed view of what offshore planning can and cannot do.
24 Oct 202411 min
Is Offshore Legal in 2026? A Clear-Eyed Answer
Is offshore legal in 2026? Yes, when structured transparently and reported correctly. We explain the line between lawful planning and evasion.
23 Oct 202411 min
What Does an Offshore Advisor Cost? A Fee Guide
What does an offshore advisor cost? We explain how fees are structured, what drives them, hidden ongoing costs, and how to judge real value.
21 Oct 202411 min
When to Go Offshore: A Practical Decision Checklist
When to go offshore is a question of fit, not fashion. Our practical checklist covers the triggers, prerequisites, and red flags before you commit.
19 Oct 202411 min
Questions to Ask an Offshore Advisor Before You Engage
The right questions to ask an offshore advisor reveal competence and integrity fast. Our guide covers credentials, compliance, costs, and red flags.
17 Oct 202411 min
How to Choose the Best Offshore Advisor in 2026
How to choose the best offshore advisor in 2026: the credentials, conflicts, fee models and warning signs that separate genuine counsel from sales.
15 Oct 202411 min
Also in Insights
Beyond the library.
Guides & Comparisons
Long-form practical guides on jurisdictions, structures and pathways.
Explore →Case Studies
Anonymised mandate write-ups, with the lessons learnt.
Explore →Glossary
Plain-English definitions of offshore terms — from ATED to VASP.
Explore →FAQ
The questions every prospective client asks.
Explore →Director's note
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